Missouri Payments Section Overview

The Payments section of the Missouri return is used to report additional tax payments and credits that may increase the total payments applied to your return. Use this section to enter Missouri tax withheld for certain nonresident taxpayers, extension payments, and any amount you want applied to next year's return.

What Is the Missouri Payments Section?

Most Missouri withholding reported on Forms W-2, W-2G, and 1099-R is automatically transferred to the Missouri return. The Payments section is used for additional payments and withholding that may not automatically flow into the return.

The Payments screen includes the following sections:

• Missouri Tax Withheld for Nonresident Partners/S Corporation Shareholders
• Missouri Tax Withheld for Nonresident Entertainers
• Amounts Paid with Extension (Form MO-60)
• Apply Your State Refund to Your Next Year's Return

Program Pathway

To locate the Missouri Payments Section, navigate to:

• State Section 
• Edit the Missouri return using the three dots 
• Payments

Missouri Tax Withheld for Nonresident Partners/S Corporation Shareholders

This field is used to enter Missouri income tax withheld on behalf of nonresident partners or S corporation shareholders as reported on Schedule K-1.

How Do I Enter Nonresident Partner or S Corporation Withholding?

1. Locate the Missouri withholding amount shown on the Schedule K-1.
2. Enter the withholding amount in the Enter Missouri Tax Withheld for NR Partners/S-CORP Shareholders, reported on Schedule K-1 field.
3. Review the entry for accuracy.
4. Continue through the Missouri return.

Helpful Tips

• Enter only Missouri withholding reported on the Schedule K-1.
• Retain a copy of the Schedule K-1 with your tax records.
• This withholding increases the payments applied against Missouri tax due.

Missouri Tax Withheld for Nonresident Entertainers

Missouri requires withholding in certain situations involving nonresident entertainers performing within the state. If Missouri income tax was withheld on your behalf, enter the details in this section.

How Do I Enter Nonresident Entertainer Withholding?

1. Select Begin next to Missouri Tax Withheld for Nonresident Entertainers.
2. Enter the entertainer information, including:
   • Name of Entertainer
   • Entertainer Address
   • Entertainer Entity Type
   • Missouri Tax ID Number
   • FEIN or SSN
   • Venue Name
   • Promoter Name
   • Date of Performance
   • Income Subject to Tax
   • Missouri Income Tax Payment
3. Select Continue to save the entry.
4. Repeat as needed for additional performances.

Helpful Tips

• Enter information exactly as reported on the withholding documentation.
• Keep records supporting the Missouri tax payment claimed.
• Multiple entries may be added if applicable.

Amounts Paid with Extension (Form MO-60)

If you made a Missouri extension payment, enter the amount paid with your extension request.

How Do I Enter an Extension Payment?

1. Locate the Missouri extension payment amount submitted with Form MO-60.
2. Enter the payment in the Enter Amounts Paid with Extension (Form MO-60), if applicable field.
3. Continue through the Missouri return.

Missouri Instructions - Form MO-60

Use the Missouri Department of Revenue's Application for Automatic Extension of Time to File (Form MO-60) for extension payment information:

Missouri Form MO-60 Instructions

Helpful Tips

• Enter only payments actually submitted with the extension.
• The extension provides additional time to file, not additional time to pay.
• Retain proof of payment with your tax records.

Apply Your State Refund to Your Next Year's Return

If you are receiving a Missouri refund, you may choose to apply all or part of the refund toward your next year's Missouri income tax.

How Do I Apply My Refund to Next Year's Return?

1. Select Begin next to Apply your State Refund to your Next Year's Return.
2. Enter the amount of your Missouri refund to apply to the following tax year's return.
3. Select Continue.
4. Complete the remainder of your Missouri return.

Helpful Tips

• You can choose to apply all or part of an expected refund.
• The amount entered cannot exceed the available refund.
• Any amount applied forward will reduce the refund issued for the current tax year.

Missouri Instructions - Estimated Tax (Form MO-2ENT)

Taxpayers making Missouri estimated tax payments may use Declaration of Estimated Tax for Individuals (Form MO-2ENT):

Missouri Form MO-2ENT Instructions

Estimated tax payments entered elsewhere in the Missouri return may reduce any balance due and help avoid underpayment penalties.